LUNIC: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LUNIC
Largest movements
- Receivables within one year +€58,640
up €58,640 (+59.6%), from €98,309 to €156,949
of which Trade receivables: +€65,909
- Cash -€54,634
down €54,634 (-44.5%), from €122,677 to €68,043
mainly Receivables within one year (-€58,640) and Trade debts (-€24,100)
- Tangible fixed assets -€31,075
down €31,075 (-36.0%), from €86,394 to €55,319
of which Furniture and vehicles: -€20,133
- Stocks and contracts -€5,386
down €5,386 (-8.6%), from €62,311 to €56,925
- Trade debts -€24,100
down €24,100 (-49.8%), from €48,399 to €24,299
- Debts after one year -€15,501
down €15,501 (-60.9%), from €25,474 to €9,973
- Profit (loss) carried forward +€4,934
up €4,934 (+11.7%), from -€42,327 to -€37,393
- Tax, wage and social debts +€4,610
up €4,610 (+79.2%), from €5,818 to €10,428
- Financial charges +€27,770
up €27,770 (+1595.1%), from €1,741 to €29,511
- Gross operating margin +€27,592
up €27,592 (+26.4%), from €104,395 to €131,987
- Taxes +€3,212
up €3,212 (+248.4%), from €1,293 to €4,505
- Depreciation -€1,514
down €1,514 (-4.5%), from €33,521 to €32,007
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,005 | €339,550 | -€32,455 | -8.7% |
| Fixed assets | 21/28 | €86,394 | €55,319 | -€31,075 | -36.0% |
| Tangible fixed assets | 22/27 | €86,394 | €55,319 | -€31,075 | -36.0% |
| Land and buildings | 22 | €5,832 | €5,055 | -€777 | -13.3% |
| Plant, machinery and equipment | 23 | €22,517 | €12,352 | -€10,165 | -45.1% |
| Furniture and vehicles | 24 | €58,045 | €37,912 | -€20,133 | -34.7% |
| Current assets | 29/58 | €285,611 | €284,231 | -€1,380 | -0.5% |
| Stocks and contracts in progress | 3 | €62,311 | €56,925 | -€5,386 | -8.6% |
| Contracts in progress | 37 | €62,311 | €56,925 | -€5,386 | -8.6% |
| Amounts receivable within one year | 40/41 | €98,309 | €156,949 | +€58,640 | +59.6% |
| Trade receivables | 40 | €91,040 | €156,949 | +€65,909 | +72.4% |
| Other amounts receivable | 41 | €7,269 | - | -€7,269 | |
| Cash at bank and in hand | 54/58 | €122,677 | €68,043 | -€54,634 | -44.5% |
| Deferred charges and accrued income | 490/1 | €2,314 | €2,314 | = | 0.0% |
| Total equity and liabilities | 10/49 | €372,005 | €339,550 | -€32,455 | -8.7% |
| Equity | 10/15 | €278,723 | €283,657 | +€4,934 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,450 | €302,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €300,590 | €302,450 | +€1,860 | +0.6% |
| Profit (loss) carried forward | 14 | -€42,327 | -€37,393 | +€4,934 | +11.7% |
| Amounts payable | 17/49 | €93,282 | €55,893 | -€37,389 | -40.1% |
| Amounts payable after more than one year | 17 | €25,474 | €9,973 | -€15,501 | -60.9% |
| Financial debts | 170/4 | €25,474 | €9,973 | -€15,501 | -60.9% |
| Amounts payable within one year | 42/48 | €67,808 | €45,920 | -€21,888 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €12,785 | €11,193 | -€1,592 | -12.5% |
| Trade debts | 44 | €48,399 | €24,299 | -€24,100 | -49.8% |
| Suppliers | 440/4 | €48,399 | €24,299 | -€24,100 | -49.8% |
| Taxes, remuneration and social security | 45 | €5,818 | €10,428 | +€4,610 | +79.2% |
| Taxes | 450/3 | €5,818 | €10,428 | +€4,610 | +79.2% |
| Other amounts payable | 47/48 | €806 | - | -€806 | |
| Remuneration, social security and pensions | 62 | €58,052 | €58,094 | +€42 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,521 | €32,007 | -€1,514 | -4.5% |
| Other operating charges | 640/8 | €2,239 | €3,250 | +€1,011 | +45.2% |
| Gross operating margin | 9900 | €104,395 | €131,987 | +€27,592 | +26.4% |
| Operating profit (loss) | 9901 | €10,583 | €38,636 | +€28,053 | +265.1% |
| Financial income | 75/76B | - | €314 | +€314 | |
| Recurring financial income | 75 | - | €314 | +€314 | |
| Financial charges | 65/66B | €1,741 | €29,511 | +€27,770 | +1595.1% |
| Recurring financial charges | 65 | €1,741 | €29,511 | +€27,770 | +1595.1% |
| Profit (loss) for the period before taxes | 9903 | €8,842 | €9,439 | +€597 | +6.8% |
| Income taxes | 67/77 | €1,293 | €4,505 | +€3,212 | +248.4% |
| Profit (loss) for the period | 9904 | €7,549 | €4,934 | -€2,615 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,549 | €4,934 | -€2,615 | -34.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.